The Eastern Fujian dialect is an old dialect. Historic and cultural information that has been stored in the dialect is vanishing with age and population movement. Language is a special cultural phenomenon, for we can rebuild the essentials in the culture in revision and link theoretical approach to witness a tendence in the development of that language. Key worlds: FujianEast dialect; area; Institutional cultura; language 1. Eastern Fujian dialect and its cultural layer The area where dialect is spoken Eastern Fujian dialect, including the MinjiangRiver area, Ningde area, Zhejiang Min language area and Taiwan‟s Mazu islands, Indonesian, Brunei, Malaysian partial areas in Southeast Asia as well. Narrow sense, Eastern Fujian dialect refers to Fuzhou dialect. Besides, the area where people speak Eastern Fujian dialect is divided into the north and south region, Fuzhou speech represents local dialect in the north part while Ninde speech represents the south area. Eastern Fujian Dialect is a symbol of language as well as a functional sign which people can express thoughts, views, communication and aesthetic, it promotes the development of Local culture, too. Many years ago, East Fujian has its special cultural and dialect phenomenon, for the area is inaccessible and its inconvenient traffic where surrounded by sea and mountains. Besides, it keeps a lot of tradition with local color. Dialect is an external sign for local culture, however, cultural implication gradually swell with the modern economy. In other words, anything can be classified cultural if it has a relationship with people. Cultural comprises three aspects which are special material, system and psychological, all of them have reflection in the region dialect. 2. A reflection of institutional culture in Eastern Fujian Dialect The institutional culture refers to social system, the organization behavior and the behavior standards which form in the physical production process, such as habit and customs, education and health, political regulations. There is a long history in the Fujian East culture so we can read its load bearing culture by the historical level. According to the character of culture, we learn that regional element will integrate into physical culture, as a result of the district atmosphere is a determining factor to the form and characteristic of substance. However, system culture is different from physical culture, it rolled up all historical level factor, what the key precipitation depends on its receptivity of physical culture, the Chinese culture leads the Eastern Fujian culture, therefore has the legitimate cultural inside story.” On the other hand, local people are more conservatism than others, because high mountains encircles east Fujian.” this cause this system culture relative seal independence, the localization, the regional characteristic to be strong. 2.1 Eastern Fujian dialect expresses ethics idea Although the history has past for a long time, Eastern Fujian has experienced a long feudal society time and formed the more complete feudal ethics idea because the Chinese culture has a strong influence on the area. What is more, those consciousnesses coagulate actually in the dialect vocabulary and affect us until now. 2.1.1 The concept of hierarchy The traditional concept thought that social behavior has a standard rule which was called the three cardinal guides and five constant virtues order; as a result, the dialect has an obvious special color. There are polite name words and expressions, for example, common people called the highest ruler is emperor or Bixia(陛下 2013 International Conference on Advances in Social Science, Humanities, and Management (ASSHM 2013) © 2013. The authors Published by Atlantis Press 505 [pכ44a41]),they called others‟ parents or brothers are Lingzun, Lingtang and Lingdi, the elder to the younger call the virtuous nephew, the virtuous son-in-civil service, to the person of the same generation called the polite form of address among same-year graduates in the imperial civil service examination system, the kind younger brother, polite name upper class like prime minister, county magistrate, the foremost person in the field, the Hangzhou government office, the wealthy person, rich person(富侬[hou34n œŋ21]);however, for themselves, using the inferior name words and expressions, for example: they will call themselves the little brother to the friends, the wife's father called himself as the simpleminded mountain, the clumsy mountain, the family friendship of many generations calls them the simpleminded uncle; it also produces to certain person‟s derogatory name words and expressions ,for example: human who (beggar) (乞食 [k‟y34siaʔ2]),Opium addict (鸦片鬼 [a34pin35gui51] ), who is disappointed destitutely(残鳞[zaŋ21leŋ21]), the goods(货色 [hu44lae2]), in some kind of person‟s individual( 骹 数 [k‟a44lou34]), makes a general reference fisherman(曲蹄囝 [k‟uk44le21kiaŋ21], also refers in particular to (female who 疍 people), the commoner person (cultural person), has not been poor I(穷侬).Therefore the proverb called “the official three, the people four, begs for food five”, so we know the fact that offers sacrifice to the kitchen god in the twelfth lunar month, people should differentiate the time according to the status, all must divide the rank including some folk customs, so that we can make a conclusion that obvious high and low rank distinctive. There were not so many official members in the Eastern Fujian during the feudal period, it was far away the political power center, therefore the local people got known that facts about those person in power's vivid were from the neighbor lane, the southern opera, the ballad .Then, like this had the authority supreme applying opera makeup image, these glossary mostly table reveres righteousness, with positive factor, like “emperor” is often taken the supreme pronoun: Someone dares to spend the money that belongs to emperor. (皇帝买马钱也敢使。 [xuŋ21t‟e34mae41ma41tɕin21ia31kan31sai41] It means presumptuous.) ; Emperors ate the inch goldfish only once for one thousand years. (皇帝皇帝食寸金鱼—千年那蜀轮。 [xuŋ21t‟e34siaʔ2ts‟כŋ34kiŋ44ŋOy21——ts‟eŋ44niŋ 21na41sכʔ44loŋ21]It means that such good matter may only once. ) But those people whose economic status is lower than the common , they will then become the object of ridicule , it means the inferior righteousness and the negative survival condition, those words, such as “beggar( 乞 食 [k‟y34sia ʔ 2])”,often to explain the behavior criterion agent: Beggars disliked the burnt food when they asked food. (乞食讨饭嫌饭焦。 [k‟y34siaʔ2t‟כ41buŋ41xin21buŋ41ts‟au34nieŋ21]Be ggar unexpectedly also selects three sorts four); Beggars did not want to walk on the rotten spoiled bridge. (乞食冇过烂腐桥。 [k‟y34siaʔ2mo21ku34lan21bou41ky21]Beggars unwilling to take life to crack a joke, though their lives are inexpensive); Beggars scold the monkey, but the monkey scolds the otter. (乞食骂猴猴骂獭。 [k‟y34siaʔ2ma34kau21kau21ma34lai41]People do not think mediates well when something comes up but complains mutually). It has formed two-pole semantics with rank bright. Therefore the saying in Eastern Fujian dialect also appeared the semantic two-pole together, this is the order structure which has been affected by ethics rank idea, its sequence is the table reveres justice the glossary in front, the inferior righteousness in after; Table positive glossary in front, negative in after. For example: There is a hanger-on non-commoner person in the house of prime minister. (宰相门下无白丁人。 [tsai41slyOŋ44muŋ21ŋa21m כ21pak2t-liŋ44nœŋ21]); Emperors were scold by thousands of people, beggar scold thousands of people.(皇帝千侬骂,乞食骂千侬 [xuŋ21t‟-ne34tsheŋ44nœŋ21ma34k‟y34siaʔ2ma34tshe ŋ44nœŋ21]It means that the person who stays in a high status is scolded by people, most who do not have status